Malta tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Malta tax profile.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 3 November 2026. Profile last reviewed 29 April 2026.
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| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| Malta | 35%† | 8% | 8%† | 0% | 15%† | 15%† | 8% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Malta?
The top rate on a salary is 35%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 35% above EUR 60,000.
How are capital gains taxed in Malta?
The top rate on a long-term capital gain is 8%. The holding period that makes a gain long-term is 60 months.
How are dividends and interest taxed in Malta?
The top rate is 0% on dividends and 15% on interest.
How is crypto taxed in Malta?
Malta has its own rules for crypto assets. The top rate on a gain in our model is 8%.
Does Malta tax foreign income?
Only when it is brought in. Malta taxes foreign income of residents when it is remitted to Malta, with conditions.
Does Malta have a wealth tax?
No. Malta has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Malta have an exit tax for individuals?
No. In our model Malta does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Malta have?
Our profiles list 6 regimes: Resident Non-Domiciled Regime (default for non-doms); Global Residence Programme (GRP); The Residence Programme (TRP); Highly Qualified Persons Rules (HQPR) (up to 5 years); Malta Retirement Programme (MRP); Malta Permanent Residence Programme (MPRP) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Malta?
The Malta day test (183-day rule): more than 183 days in the calendar year. Arriving to settle makes you resident at once. Domicile and ordinary residence decide whether foreign income is taxed when it arises or only when it is brought to Malta.
Residence decides whether Malta taxes you on these rates. See the Malta day-count test and count your own days.
Sources
The Malta profile cites 8 sources for these rules, 2 of them from a government or a statute.
- 2026 Class 1 Social Security Contribution Rates · official, retrieved 2026-11-03
- S.L.217.26 amended by L.N.146/2025 · official, retrieved 2026-11-03
- PwC WWTS - Malta (Individual Personal Income, BY2026) · summary, retrieved 2026-04-29
- PwC WWTS - Malta (Individual Income Determination) · summary, retrieved 2026-04-29
- PwC WWTS - Malta (Individual Other Taxes) · summary, retrieved 2026-04-29
- Zampa Partners - Malta's Resident Non-Domiciled Regime · summary, retrieved 2026-04-29
- CSB Group - GRP & TRP (Malta) 2026 · summary, retrieved 2026-04-29
- GVZH Advocates - The Residence Programme Rules Malta · summary, retrieved 2026-04-29
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Malta with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Malta side by side with other countries, see every country or try the live demo.
Other countries in Western Europe: Netherlands, Norway, Portugal, Sweden, San Marino, Andorra.